会计信息失真的现状 成因及对策

The Causes and Countermeasures to the Distortion of the Accounting Information

会计信息是重要的信息资料之一。现实中因各种因素而使很多会计信息失真。大体上失真可分两种情况:一是人为地做假帐,二是因制度、核算、资料来源等原因造成错误和数字不准。会计信息的失真对我国经济秩序构成了严重的威胁,因此要采取相应的措施来解决。要严于执法;不断完善法制建设;建立健全监督体系,真正发挥其监督作用;提高会计人员的地位,保障其利益;加强企业内部财务管理、规范财务行为;提高企业经营者和财会人员的自身素质。

The paper analyzes the causes of the distortion of the accounting information and the negative impact on the development of the economy. It suggests that it is necessary to strengthen the implement of the law and to improve the supervising system . The paper also puts forward some suggestions to solve the distortion of the accounting information.